VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case law › Calculators

Every calculator, next to the law behind it

40 free calculators. Where a provision governs what the calculator does, it is named here — in the 1961 numbering your notice uses and the 2025 numbering the new Act uses — and linked to the case law on it. Work out the figure, then read what the courts have said about the provision it came from.

Salary and perquisites

What the employer pays, and what survives the exemption.

Salary and CTC calculator

— what a cost-to-company figure becomes in the hand after the standard deduction and the two regimes.

In the 1961 Acts.15s.17s.192
In the 2025 Acts.15s.19s.16s.392

HRA exemption calculator

— how much of the house rent allowance is exempt, on the actual rent, salary and city.

In the 1961 Acts.10(13A)

Perquisite calculator

— the value of a car, rent-free accommodation and the other perquisites under Rule 3.

In the 1961 Acts.17(2)

ESOP and RSU calculator

— the perquisite on exercise and the capital gain on sale, kept apart as the Act keeps them.

In the 1961 Acts.17(2)(vi)s.49(2AA)

Arrears relief calculator

— relief under section 89 when arrears bunch into one year, with the Form 10E working.

In the 2025 Acts.157

Gratuity calculator

— the exemption under section 10(10).

Labour Code salary calculator

— the section 2(y) add-back under the Code on Wages, and what it does to PF, EPS, gratuity and take-home.

Capital gains and property

The gain, the rate, and how much of it a reinvestment shelters.

Capital gains calculator

— the gain on a sale, with the holding period, the indexation choice and the rate that applies.

Sections 54, 54F and 54EC calculator

— how much of the gain the reinvestment actually shelters, and by when it must be made.

In the 1961 Acts.54s.54Fs.54ECs.54B

Home loan tax benefit calculator

— the interest and principal relief across sections 24(b), 80C, 80EE and 80EEA.

In the 1961 Acts.24s.24(b)
In the 2025 Acts.22s.123s.130s.131

Business, profession and trading

Presumptive profit, the point at which books and an audit become compulsory, and whether the business covers its costs at all.

Section 44AD calculator

— the presumptive profit, the 6 per cent digital rate, and the point at which books become compulsory.

In the 1961 Acts.44AD
In the 2025 Acts.58

Section 44ADA calculator

— the presumptive profit for a profession and the receipts limit.

In the 1961 Acts.44ADA
In the 2025 Acts.58

Futures and options calculator

— turnover for section 44AB and whether the loss is speculative.

In the 1961 Acts.43(5)s.44ABs.28
In the 2025 Acts.58s.26

MSME break-even calculator

— break-even units and revenue, contribution margin, margin of safety and the days to reach it.

TDS and TCS

The rate, the threshold, and who has to deduct or collect.

TDS calculator

— the rate, the threshold and the deduction on a given payment.

In the 2025 Acts.392s.393s.395

TDS on property calculator

— the one per cent under section 194-IA and the Form 26QB that carries it.

In the 1961 Acts.194-IA

LRS and TCS calculator

— the collection under section 206C(1G) on a foreign remittance or tour package.

In the 1961 Acts.206C
In the 2025 Acts.390

Advance tax and interest

The four instalments, and what a shortfall or a late return costs.

Advance tax calculator

— the four instalments, and the shortfall each one leaves behind.

In the 1961 Acts.208

Interest under 234A, 234B and 234C

— the interest a late return or a short instalment carries, month by month.

In the 1961 Acts.234As.234Bs.234C
In the 2025 Acts.423s.424s.425

Crypto

The flat charge, with no set-off and no expenditure.

Crypto tax calculator

— the flat charge under section 115BBH, with no set-off of losses and no expenditure.

In the 1961 Acts.115BBHs.2(47A)s.194S
In the 2025 Acts.194s.393

Residence, family and gifts

Who is taxed on what, counted on days and on relationships.

Residential status calculator

— resident, not ordinarily resident or non-resident, counted on the days actually in India.

In the 1961 Acts.6
In the 2025 Acts.6

HUF calculator

— what a Hindu undivided family saves, and where section 64(2) claws it back.

In the 1961 Acts.171s.2(31)
In the 2025 Acts.315

Gift tax calculator

— when a gift is taxed under section 56(2)(x) and which relatives fall outside it.

In the 1961 Acts.56(2)(x)s.56(2)(vii)

Deductions, savings and retirement

What a contribution or a premium takes off the total income, and what it is worth by the end.

Section 80D calculator

— the medical insurance deduction, with the senior-citizen and preventive-checkup limits.

In the 2025 Acts.126

NPS calculator

— the deduction under section 80CCD, including the employer's share.

In the 2025 Acts.124

PPF calculator

— the maturity value, and the deduction the contribution earns.

In the 2025 Acts.123

EPF calculator

— the 8.33 per cent diverted to EPS, the running-balance interest, and the Rule 9D test on interest above 2.5 lakh.

Sukanya Samriddhi calculator

— 8.2 per cent over fifteen years of deposits to a twenty-one year maturity, and the deduction each deposit earns.

In the 2025 Acts.123

Retirement corpus calculator

— inflation-adjusted expenses, 25x and 30x sizing, a drawdown model and the monthly amount that closes the gap.

Deposits and loans

Compounding, the yield after tax, and the instalment.

Fixed deposit calculator

— quarterly compounding, the real post-tax yield, and the threshold at which the bank starts deducting.

In the 1961 Acts.194A
In the 2025 Acts.393

Recurring deposit calculator

— each instalment compounded separately, with the deduction aggregated across your deposits.

In the 1961 Acts.194A
In the 2025 Acts.393

EMI calculator

— the instalment on a home, car or personal loan, the amortisation, and what sections 24(b) and 80C take off it.

In the 1961 Acts.24s.24(b)
In the 2025 Acts.22s.123

Investing and returns

Growth, and what the return actually was once the tax and the inflation are taken out of it.

SIP calculator

— a step-up SIP with the tax on exit applied, the real value after inflation, and a drawdown preview.

In the 2025 Acts.198s.196

Step-up SIP calculator

— what raising the instalment each year adds over a flat SIP, with the gain on exit taxed.

In the 2025 Acts.198

Lumpsum calculator

— one-time growth at a real post-tax return, for equity and for debt bought after April 2023.

In the 2025 Acts.198s.196

Compound interest calculator

— monthly against annual compounding, set beside simple interest, in today's money.

CAGR and XIRR calculator

— CAGR for a lumpsum, XIRR for irregular flows, and why CAGR overstates what a SIP returned.

GST

Indirect tax, and so outside this library — there are no pages here for the CGST Act. Listed because they are on the same site.

GST calculator

— the four-slab GST 2.0 structure, inclusive or exclusive, with the CGST and SGST split.

GST late fee calculator

— the section 47 late fee and the section 50 interest on a late GSTR-1, 3B, 9 or 10 — the CGST Act, not this one.

The return as a whole

Both regimes, side by side.

Income tax calculator

— the tax under the old and the new regime, side by side.

Where these run, and what they are not. The calculators are on VittSphere ONE, a sister site of this library run by the same firm. They are free and need no account. A calculator does arithmetic on figures you give it; whether the provision applies to your facts at all is a different question, and the pages linked beside each one are where that question is answered. Several of these compute something the Income-tax Act does not govern — GST, the Code on Wages, a break-even point, the return on an investment — and those carry no provision link, because there is none to give. Nothing here is advice on your own matter.

Further reading

Written up on the VittSphere ONE blog.

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